https://www.taxtmi.com/caselaws?id=158132 Check-post officers lacked jurisdiction under the Bengal Raw Jute Taxation Act, 1941 because the Act contained no provision authorising check-posts or interception of consignments in transit, so recovery of purchase tax at the check-post was without statutory authority. The materials also showed that the raw jute transactions were in the course of inter-State trade or commerce and fell within the statutory exemption, so the amount collected was refundable to the applicant. en-us Tue, 26 Apr 1994 00:00:00 +0530 Thu, 17 Oct 2013 12:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158132 Check-post officers lacked jurisdiction under the Bengal Raw Jute Taxation Act, 1941 because the Act contained no provision authorising check-posts or interception of consignments in transit, so recovery of purchase tax at the check-post was without statutory authority. The materials also showed that the raw jute transactions were in the course of inter-State trade or commerce and fell within the statutory exemption, so the amount collected was refundable to the applicant. Case-Laws VAT and Sales Tax Tue, 26 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158132